Extended period of limitation - there is no justification to ...
Extended Limitation Period Invalid Without Cost Accountant Certificate; Demand Deemed Time-Barred and Unsustainable.
December 8, 2018
Case Laws Central Excise AT
Extended period of limitation - there is no justification to invoke the suppression clause against the appellant on the basis of estimate of cost of production not supported by necessary certificate from an independent Cost Accountant - the entire demand is not sustainable as time barred.
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